Preheat oven to 350.
In a stove-top pot on medium heat combine brown sugar and butter and stir frequently until just caramelized – about 5 minutes or so.
Gradually whisk in water until well incorporated. Let boil for 2-3 minutes.
Transfer syrup to a shallow baking dish (8”x8”).
For the batter, cream sugar and butter together.
Add milk and sift in flour, baking powder and salt.
Drop by the spoonful into the caramel syrup. Bake for 20-25 minutes. Serve warm and enjoy!